I read a saying by a scholar that may be relevant to this discussion.
Shaykh al-Islam Ibn Taymiyah (may Allaah have mercy on him) said:
"The salaf, the imams and all the scholars of the Sunnah, when they say that He is above the Throne, He is in heaven above all things, do not mean that there is something which contains Him or surrounds Him, or that He has a location, or that there is something that encompasses Him. Exalted be He above that. Rather He is above all things, He has no need of all things, and all things are in need of Him. He is above all things, He is the One Who carries the Throne and its bearers by His power and might. All created beings are in need of Him, but He has no need of the Throne or of any created being.
With regard to what it says in the Qur’aan and Sunnah, “Do you feel secure that He, Who is over the heaven [fi’l-sama’]…?” [al-Mulk 67:16] and so on, some people may understand the word heaven as being the same as the created heaven on high or the Throne and what is beneath it, so they say that His words “in heaven (fi’l-sama’)” mean that He is above the heaven, as the words “and I will surely, crucify you on the trunks of date palms [fi judhoo’ al-nakhl]” [Ta-Ha 20:71] mean on the trunks of date palms, and the words “So travel freely (O Mushrikoon — see V.2:105) for four months (as you will) throughout the land[ fi’l-ard]” [al-Tawbah 9:2] mean on the land.
There is no need for that; rather the word sama’ (often translated as heaven) refers to what is up high, and does not apply to any specific thing. So the words fi’l-sama’[translated above as ‘in heaven’] apply to that which is up high as opposed to being low or down.
He is high and the highest, and He is the Highest of the high; there is nothing beyond the Most High, may He be glorified and exalted."
